3.—(1) This rule applies to any report made to the Secretary of State under section 7(3) of the Act by:—
(a)the liquidator of a company which is being wound up by an order of the court made on or after the commencement date;
(b)the liquidator of a company which passes a resolution for voluntary winding up on or after that date;
(c)a receiver of a company appointed under section 51 of the Insolvency Act 1986 (power to appoint receiver under the law of Scotland) on or after that date, who is an administrative receiver; or
(d)the administrator of a company in relation to which the court makes an administration order on or after that date.
(2) Such a report shall be made in the Form D1 (Scot) set out in the Schedule hereto, or in a form which is substantially similar, and in the manner and to the extent required by the Form D1 (Scot).